Digital Commons Network^™

Cryptogensec: A Hybrid Generative Ai Algorithm For Dynamic Cryptographic Cyber Defence, Ghada Al-Kateb, Ismael Khaleel, Mohammad Aljanabi

Mesopotamian Journal of CyberSecurity

As the world of cybersecurity constantly changes, traditional cryptographic techniques have faced limitations in the context of today's sophisticated and dynamic threats. Existing protections usually adopt static algorithms and key structures, making it difficult for them to resist the categories of modern attacks. This research paper, therefore, presents CryptoGenSec, a brand-new generative AI algorithm based on a hybrid consisting of generative adversarial networks (GANs) on reconnaissance learning (RL), for the purpose of increasing cryptographic cyber defences. CryptoGenSec applies a GAN to simulate various types of attack scenarios in cyberspace to perceive possible vulnerabilities. Then, RL refines the response strategies of …

Ai-Powered Cyber Threats: A Systematic Review, Mafaz Alanezi, Ruah Mouad Alyas Al-Azzawi

Mesopotamian Journal of CyberSecurity

The joining of artificial intelligence (AI) across different areas has fundamentally improved productivity and development. Nevertheless, this progression has increased cybersecurity threats, especially those determined by AI itself. These AI-powered threats exploit the advancements intended to obtain computerized frameworks, in this manner subverting their honesty. This systematic review focuses on the intricacies of AI-driven cyber threats, which use complex AI abilities to lead to intricate and tricky cyberattacks. Our review integrates existing examinations to determine the extension, location procedures, effects, and relief systems connected with AI-initiated threats. We feature the powerful exchange between AI improvement and cybersecurity, underlining the requirement …

Personal Data Protection Law In Indonesia: Challenges And Opportunities, Moody Rizqy Syailendra, Gunardi Lie, Ahmad Sudiro

Indonesia Law Review

This research identifies challenges, obstacles and opportunities related to the issuance of Law No. 27 of 2022. Protection of personal data is crucial, especially in the use of information and communication technology in the current modern era. The contents of this article were analyzed using qualitative methods and secondary data in analyzing it. The research results show that: although the PDP Law was only implemented in 2022, regulations regarding PDP can actually be found in various pre-existing regulations, then there are principles and provisions that can be included in the PDP Law to better accommodate the need for protecting people's …

The Impact Of Social Media Advertising On Online Shopping Preferences In Nilai City, Malaysia, Fatimah Az Zahra Binti Zulkifli, Shahrina Ismail, Sharifah Fairuz Syed Mohamad

International Journal of Management, Finance and Accounting

Social media advertisements can influence consumers' purchasing preferences by impacting their awareness, attitude, trust, and intention towards the advertised products, services, or brands. This study aims to achieve two objectives: firstly, to determine the correlation between independent variables (security, privacy, product features, social influence, and promotion) and secondly, to examine the relationship between independent variables and dependent variables (online shopping purchasing preference among shoppers in Nilai). Convenience sampling was used to collect survey data, with questionnaires distributed through various online platforms to respondents residing in Nilai. A total of 272 responses were collected. The study utilized a Pearson correlation model …

Va Dent J January, February & March 2023

Virginia Dental Journal

In the January, February and March 2023 issue, the reader will find the following feature articles:

• An Interview with Dr. Richard Roadcap: Virginia Dental Journal Editor (2007 – 2023)
• Through the Looking Glass: The Fantastical World of Oral Pathology
• Treatment Access and Outcomes for Craniofacial Care: Patient and Parent Perspectives
• Cheiloscopy
• We’re Taking on the Fight tor Fairness and Transparency: We Need More Dentists to Join the Fight
• Serving the Petersburg Community: VDA Foundation Collaboration with Central Virginia Health Services

This issue includes regular columns with regional news impacting the Virginia membership including: editorial and perspectives columns, legal, association activities, …

Regulating Digital Platforms Through Sanctions, Michelle Miao

Washington International Law Journal

This article, theoretically and empirically, articulates the rising role of criminal law as a regulatory tool of China’s digital platform economy. This unique Chinese model of digital platform governance is described as “regulation through sanctions.” Through a comprehensive survey of a wide range of digital platforms— e.g., financial fundraising platforms, e-commerce, taxi-hailing, and video-sharing platforms—and criminal cases involving such platforms, I reveal the logic of regulation through sanctions: It shifts state regulatory burden and accountability, redistributes risks and responsibility, and enhances political legitimacy. Compared to the direct regulatory model adopted by European countries and indirect, self-regulatory model employed in the …

Privacy Perceptions On Personal Data And Data Breaches In South Africa, Phillip Nyoni, Mthulisi Velempini, Nehemiah Mavetera

The African Journal of Information Systems

Research shows that data breaches often occur when organizations fail to protect users’ personal data sufficiently well. Many devices are connected to the Internet such as mobile phones, smart cars, wearables and ‘Things’ which increase the number of potential entry points into data stores. This paper discusses the potential data privacy risks that users face online. The study used online content analysis and surveys to establish the privacy perceptions of users and trends of data breaches in South Africa. The findings reveal that users have a positive perception of data managers and view them as knowledgeable in data protection. Nevertheless, …

Organizational Leaders' Strategies To Detect And Prevent Occupational Fraud, Pamela Denise Henderson

Walden Dissertations and Doctoral Studies

Inadequate strategies to detect and prevent occupational fraud may adversely affect nonprofit organizations. Nonprofit leaders are concerned about occupational fraud because it increases the risk of organizational failure. Guided by the fraud triangle theory, the purpose of this qualitative single-case study was to explore techniques some nonprofit organizational leaders used to detect and prevent occupational fraud. The participants for this study were three senior leaders in a nonprofit organization located in the central part of the U.S. state of Alabama who successfully implemented strategies for detecting and preventing occupational fraud. Data were collected through semistructured interviews and a review of …

A Domain-Specific Language For Accounting, Janhavi Doshi

Theses

Accounting can be loosely described as a set of rules and best practices for recording and reporting financial transactions. Despite the seemingly straightforward nature of these principles, implementing them through programming has proven to be complex. Currently, over 550 accounting software solutions exist, developed using more than 17 programming languages. These diverse and often fragmented solutions have led to numerous instances of fraud and errors that elude early detection due to inadequate validity checks. This study investigates the need for a unified approach by developing a Domain-Specific Language (DSL) for Accounting. The proposed DSL aims to standardize accounting practices, enhance …

Ai-Driven Cybersecurity Threats And Organizational Consequences, Apeksha Kale

Electronic Theses, Projects, and Dissertations

ABSTRACT

This project used a case study research strategy to investigate the impact of AI-driven cybersecurity threats on organizations. The research questions are: Q1: How can different types of organizations improve their defenses against AI-driven cybersecurity attacks? Q2: How will future hackers most likely access AI tools, and what AI tools will they use? Q3: What strategies can organizations implement to enhance resilience against phishing emails? Three Case Studies were selected and analyzed to answer the three research questions. The findings are Q1: AI-driven cyberattacks pose significant risks, but organizations can improve defenses by investing in AI technologies like Vectra …

Criminal Activities As Threats To Security In The Caribbean, Marika Dawkins-Cavazos

Criminal Justice Faculty Publications

This chapter presents an overview of the main criminal activities posing threats to security in the Caribbean region. How best to assess Caribbean security realities, the types of security threats, and the strategies employed to combat such threats in the region that are influenced by its strategic location and proximity to the United States are discussed. Information on criminal activities came from various government reports, the United Nations Office on Drugs and Crime, news reports, and articles. The overall evidence suggests that criminal activities in the region undercut the law and weaken socio-economic and political stability that subsequently threaten Caribbean …

The Discipline Of Rudy Giuliani And The Real Fraud Of The 2020 Election, George M. Cohen

Catholic University Law Review

In Matter of Giuliani, the New York Appellate Division held that Rudy Giuliani’s knowingly false statements of fact during the period after the 2020 presidential election violated the Rules of Professional Conduct and warranted interim suspension of his license. This paper argues that the court reached the right result but did not use the best rule and the best rationale. Instead of focusing on Giuliani’s conduct as a series of false statements in support of a “narrative,” the better approach would have been to call it what it was: fraud. Although the fraud was not “transactional,” fraud, Giuliani’s false …

A Comparative Analysis Of Shap, Lime, Anchors, And Dice For Interpreting A Dense Neural Network In Credit Card Fraud Detection, Bujar Raufi, Ciaran Finnegan, Luca Longo

Conference papers

Financial institutions heavily rely on advanced Machine Learning algorithms to screen transactions. However, they face increasing pressure from regulators and the public to ensure AI accountability and transparency, particularly in credit card fraud detection. While ML technology has effectively detected fraudulent activity, the opacity of Artificial Neural Networks (ANN) can make it challenging to explain decisions. This has prompted a recent push for more explainable fraud prevention tools. Although vendors claim to improve detection rates, integrating explanation data is still early. Data scientists recognize the potential of Explainable AI (XAI) techniques in fraud prevention, but comparative research on their effectiveness …

The Impact Of Digital Transformation On Improving Audit Quality In Palestine: Empirical Evidence, Iskandar Nashwan

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The objective of this study was to determine the impact of digital transformation on improving audit quality through its important stages of planning, implementation, and reporting. The data was collected using the descriptive analytical approach based on a questionnaire. The study was applied to the study population of all auditors working in different accounting and auditing firms in the Gaza Strip, where the number of those firms reached 48 accounting and auditing firms, with 144 auditors working according to the records of the Union of Accountants and Auditors in Gaza Strip. As a result, purposive sampling was used due to …

The Information Content Of Financial Statement Fraud Risk: An Ensemble Learning Approach, Wei Duan, Nan Hu, Fujing Xue

Research Collection School Of Computing and Information Systems

This study aims to assess the financial statement fraud risk ex ante and empirically explore its information content to help improve decision-making and daily operations. We propose an ex-ante fraud risk index by adopting an ensemble learning approach and a theoretically grounded framework. Our ensemble learning model systematically examines the fraud process and deals effectively with the unique challenges in the financial fraud setting, which yields superior prediction performance. More importantly, we empirically examine the information content of our estimated ex-ante fraud risk from the perspective of operational efficiency. Our empirical results find that the estimated ex-ante fraud risk is …

On The Sustainability Of Deep Learning Projects: Maintainers' Perspective, Junxiao Han, Jiakun Liu, David Lo, Chen Zhi, Yishan Chen, Shuiguang Deng

Research Collection School Of Computing and Information Systems

Deep learning (DL) techniques have grown in leaps and bounds in both academia and industry over the past few years. Despite the growth of DL projects, there has been little study on how DL projects evolve, whether maintainers in this domain encounter a dramatic increase in workload and whether or not existing maintainers can guarantee the sustained development of projects. To address this gap, we perform an empirical study to investigate the sustainability of DL projects, understand maintainers' workloads and workloads growth in DL projects, and compare them with traditional open-source software (OSS) projects. In this regard, we first investigate …

Determinants Of Bank Employees ' Engagement In Asset Misappropriation In Tanzania, Juma Said Suluo, Brenda Kanisius Mayemba

Business Management Review

This study examines the determinants of employees ' engagement in asset misappropriation within the Tanzanian banking sector, drawing on the Fraud Triangle theory's elements of pressure, opportunity, and rationalization. A sample of 148 bank employees was analysed using a linear regression model. The findings revealed that opportunity emerged as the only significant predictor of asset misappropriation, indicating that when opportunities are perceived to be available, the likelihood of fraudulent behaviour increases and vice versa. However, neither pressure nor rationalization proved to have a significant influence. This research's findings have profound implications for banking institutions and regulatory bodies, highlighting the need …

The Nexus Between Insurance And Economic Growth Of Tanzania: Autoregressive Distributed Lag Bounds Cointegration Approach, Doreen Laurent, Pendo T. Kivyiro

Business Management Review

The main objective of this study was to examine the relationship between insurance (proxied by insurance penetration) and economic growth in Tanzania. The study employed the annual time series data covering the period from 1995 to 2021 based on 33 registered insurance companies. The autoregressive distributed lag (ARDL) bounds approach to cointegration was employed to test the nexus between insurance and economic growth among the variables of interest based on the conventional error correction model. Granger causality was also employed to test the direction of causality among the variables under study. However, neither demand-following nor supply-leading hypothesis was found to …

Unveiling The Efficacy Of Ai-Based Algorithms In Phishing Attack Detection, Tajamul Shahzad, Kashif Aman

Journal of Informatics and Web Engineering

Phishing poses a significant challenge in an ever-evolving world. The increased usage of the Internet has resulted in the emergence of a different kind of theft referred to as cybercrime. The term cybercrime describes the act of invading privacy and illegitimately obtaining personal information using digital platform. Primarily an approach named phishing is employed, which involves the use of spoof emails or bogus websites by the attackers to get the victim's personal information like their account credentials, debit, or credit card’s number, etc. To give the brief knowledge of phishing attacks and their types of the objective of this work …

Lawfare As A Policy Tool In Sino-American Relations: The Case Of Huawei Cfo Meng Wanzhou, Zachary S. Souders

Hatfield Graduate Journal of Public Affairs

Competition between the United States and China is at an all-time high. Despite decades of diplomacy between the East and West, recent trends suggest the two powers are drifting further apart. To understand US-China relations, it is critical to understand major developments as they occur. This paper examines the geopolitical significance of United States v. Meng (2020), an extradition case in which US authorities requested the transfer of Chinese tech executive Meng Wanzhou to American jurisdiction. Despite US policymakers declaring Meng and Huawei to be threats to national security, the eventual dismissal of all charges Meng faced presents a puzzle …

Nidus Idearum. Scilogs, Xiv: Superhyperalgebra, Florentin Smarandache

Branch Mathematics and Statistics Faculty and Staff Publications

In this fourteenth book of scilogs – one may find topics on examples where neutrosophics works and others don’t, law of included infinitely-many-middles, decision making in games and real life through neutrosophic lens, sociology by neutrosophic methods, Smarandache multispace, algebraic structures using natural class of intervals, continuous linguistic set, cyclic neutrosophic graph, graph of neutrosophic triplet group , how to convert the crisp data to neutrosophic data, n-refined neutrosophic set ranking, adjoint of a square neutrosophic matrix, neutrosophic optimization, de-neutrosophication, the n-ary soft set relationship, hypersoft set, extending the hypergroupoid to the superhypergroupoid, alternative ranking, Dezert-Smarandache Theory (DSmT), reconciliation between …

Using Intellectual Property To Regulate Artificial Intelligence, Dennis D. Crouch

Missouri Law Review

This Article examines the complex relationship between intellectual property (“IP”) rights and the regulation of artificial intelligence (“AI”). It advances two primary claims: First, while IP plays a role in guiding innovative behaviors in AI development, it does not serve as an effective mechanism for direct regulation of AI. This claim is based on the observation that IP rights, such as patents and copyrights, are primarily designed to incentivize innovation and protect creative works, while lacking the levers necessary to address the broader societal implications of AI technology. The narrow focus of IP rights on rewarding creators makes them ill-suited …

Leveraging Machine Learning To Analyze Semantic User Interactions In Visual Analytics, Dong Hyun Jeong, Bong Keun Jeong, Soo Yeon Ji

Management and Decision Sciences

In the field of visualization, understanding users’ analytical reasoning is important for evaluating the effectiveness of visualization applications. Several studies have been conducted to capture and analyze user interactions to comprehend this reasoning process. However, few have successfully linked these interactions to users’ reasoning processes. This paper introduces an approach that addresses the limitation by correlating semantic user interactions with analysis decisions using an interactive wire transaction analysis system and a visual state transition matrix, both designed as visual analytics applications. The system enables interactive analysis for evaluating financial fraud in wire transactions. It also allows mapping captured user interactions …

Present Case Studies Highlighting Practical Implications Of Architectural Design Choices, Emily Barnes, James Hutson

Faculty Scholarship

The interpretability of deep neural networks (DNNs) has become a crucial focus within artificial intelligence and machine learning, particularly as these models are increasingly used in high-stakes applications such as healthcare, finance, and autonomous driving. This article explores the impact of architectural design choices on the interpretability of DNNs, emphasizing the importance of transparency, trust, and accountability in AI systems. By presenting case studies and experimental results, the article highlights how different architectural elements—such as layer types, network depth, connectivity patterns, and attention mechanisms—affect model interpretability and performance. The discussion is structured into three main sections: real-world applications, architectural trade-offs, …

Democracy, Discourse, And The Artificially Intelligent Corporation, Michael R. Siebecker

Sturm College of Law: Faculty Scholarship

Does the ascendance of the artificially intelligent corporation threaten the integrity and legitimacy of democracy? The question seems particularly important as the 2024 presidential election approaches. Hardly a day passes without a new report regarding the disruptive impact of harnessing artificial intelligence (“AI”) technologies. A cascading cadre of academics, business leaders, and politicians warn that unchecked development and dissemination of AI could irreparably damage vital institutions of civil society. Despite the warnings about existential threats AI poses to human agency and democratic processes, reliance on AI technologies proliferates at break-neck speed.

The concern about AI’s destructive impact gets exacerbated by …

A Qualitative Lens For Exploring Ethical Reasoning: Developing The 8 Key Question Codebook, Yelisey Shapovalov

Dissertations, 2020-current

The Ethical Reasoning in Action program leveraged program assessment data to further promote student learning based on their effective educational framework for ethical reasoning: The Eight Key Question (8KQ) strategy. A cross-disciplinary team of five core researchers launched the first constructivist qualitative inquiry into students’ ethical reasoning process. The purpose was to comparatively describe essays of Low and High performing students. The basic qualitative design evolved over 19 months to create the 8KQ Codebook through an emergent, iterative, and conceptually sensitizing process. The 8KQ Codebook synthesized structural coding with a mix of theory-driven and data-driven codes across six research questions: …

Promoting Due Diligence: The Role Of The Gramm-Leach-Bliley Act, And Information Security Standards On Financial Institutions Protecting Consumers' Non-Public Personal Information (Npi), Thomas G. Caballero

2024 Spring Honors Capstone Projects - Archive

The Graham-Leach-Bliley Act (GLBA) protects consumer financial privacy and limits what information can be disclosed by a financial institution to non-affiliated third parties. In accordance with the GLBA, the FTC is required to enforce the Privacy of Consumer Financial Information Rule. This thesis uses information from scholarly peer-reviewed articles and reports on compliance standards in storing consumer non-public data and data breaches to depict the current impact of information security compliance in the financial sector. Supported by statistics and quantitative analysis in the areas of cybersecurity laws and industry standards that promote the due diligence of compliance efforts in protecting …

20 Years In The Making: Do Executive Compensation Clawback Policies Have Claws?, Brielle Mackinnon

Accounting Undergraduate Honors Theses

Compensation clawback policies allow shareholders to recoup any incentive compensation that executives earn based on reported financial performance metrics that are subsequently determined to be misstated. They were introduced to encourage top executives to take increased responsibility for the financial statements, and to give shareholders increased security when designing compensation contracts for executives. Clawback policies have existed in several different forms for the past 20 years. In this study, I review the history of clawbacks, and discuss the enforcement (or lack thereof) of such provisions by regulators and corporations. The goal of my study is to further the understanding of …

Effects Of Age And Gender On Perceptions On Victims Of Financial Exploitation, Kathleen Hillman

Honors Theses

A report by the Center for Victim Research shows that younger adults are more often victims of general and identity fraud (Irvin-Erickson & Ricks, 2019, p. 9); however, research conducted on financial exploitation focuses heavily on older adults. However, a recent study by Gunderson and colleagues (2021) found that older and younger adults are highly susceptible to financial exploitation. The purpose of the current study is to determine if perceptions of vulnerability to financial exploitation vary by the age of the victim. A sample of undergraduate participants will be recruited from the University of Tennessee at Chattanooga through an online …

Firm Type And Unconditional Conservatism: The Indian Experience With Ifrs Convergence, Debarati Basu

American Business Review

This paper investigates how private and public firms vary with respect to unconditional conservatism in financial reporting in the pre and post IFRS worlds. I consider unconditional conservatism (UC) which pre-empts the more commonly studied conditional conservatism, private firms that are differently regulated, IFRS convergence instead of the more uniform IFRS adoption and an emerging market. Using a large Indian sample of 63,000 observations across more than 15,500 firms (~41% are private) over 10 years (2011-2020), I show that private firms are less unconditionally conservative than public firms. Also, contrary to literature, IFRS convergence increases conservatism in India and reduces …